WCO 分类路径
- 章12油籽及含油果实
- 品目1207其他油籽及含油果实，不论是否破碎AI 译
- 子目120710棕榈果仁AI 译
- 国家码12071010- - Palm nuts suitable for sowing/planting
12071010
"- - Palm nuts suitable for sowing/planting"
HS 编码 1207101000（第 12 章「油籽及含油果实」；品目 1207「其他油籽及含油果实，不论是否破碎」；子目 120710「棕榈果仁」）在马来西亚税则中对应"- - Palm nuts suitable for sowing/planting"。马来西亚海关对该编码商品征收进口税率 0%、出口税率 5%。法定计量单位为tonne。该商品涉及 2 项进口管理规定或禁限措施，详见合规章节。目前有 10 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
进口税率 Import duty | 0% |
出口税率 Export duty | 5% |
销售税 (SST) Sales tax | 0% |
自贸协定优惠税率
10 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| ATIGA - ASEAN Trade in Goods Agreement 2022 | 0% |
| ACFTA - ASEAN-China FTA | 0% |
| AHKFTA - ASEAN-Hong Kong FTA | 0% |
| AKFTA - ASEAN-Korea FTA | 0% |
| AJCEP - ASEAN-Japan CEP | 0% |
| AANZFTA - ASEAN-Australia-NZ FTA | 0% |
| MNZFTA - Malaysia-New Zealand FTA | 0% |
| RCEP - Regional Comprehensive Economic Partnership | 0% |
| CPTPP - Trans-Pacific Partnership | 0% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 0% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
Oil palm fruit bunch (including in loose form) and oil palm kernel seeds
Schedule 3, Part 1
Customs (Prohibition of Imports/Exports) Order
机关："For importation into Peninsular Malaysia and Labuan : (i) an import permit issued by or on behalf of the Director General of the Department of Malaysian Quarantine and Inspection Services (MAQIS) under the Malaysian Quarantine and Inspection Services Act 2011 (ii) subject to inspection and approval by the Department of Malaysian Quarantine and Inspection Services (MAQIS) For importation into Sabah and Sarawak : (i) an import permit issued by or on behalf of the Director of Agriculture, Sabah or Sarawak under the Plant Quarantine Regulations 1981 (ii) subject to inspection and approval by the Department of Agriculture, Sabah or Sarawak"限制进口
出口管制
需许可证
Oil palm seeds or nuts, whether or not germinated, including Dura (D), Pisifera(P) , Tenera (DXP) (excluding kernels); and
同一 HS 6 位前缀 1207.10 在其他国家的税率对照